Key Qualification Requirements for a UK REIT

1. The company must have at least three properties in it’s portfolio throughout all accounting periods.

2. No individual or corporate body shall own more than 10% of the shares in the company.

3. The value of a single property must not exceed 40% of the combined value of all of the property business.

4. Within 6 months of the end of it’s accounting period the UK REIT must distribute 95% of the profits of the tax exempt business (see below)

More Information:

• Structure of REITS
• Tax Treatement of REITS

We hope that these in REITS qualification pages will provide useful background and information.